Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) {8833}

Form 8833 (Rev. December 2021), Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), this form must be used by taxpayers to make the treaty-based return position disclosure required by section 6114 and the regulations thereunder (Regulations section 301.6114-1). The form must also be used by dual-resident taxpayers (defined later) to make the treaty-based return position disclosure required by Regulations section 301.7701(b)-7. A separate form is required annually for each treaty-based return position taken by the taxpayer, although a taxpayer may treat payments or income items of the same type received from the same payor as a single item for reporting purposes. www.FormsWorkflow.com